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Philippines

Policy Summary:

Philippine Republic Act 11467 sets the following tax increments for heated tobacco sticks and e-liquids. For heated tobacco, a 25 peso/twenty pack/unit tax will be levied, with 2.50 peso/twenty pack/unit increases each year until 2023. From 2024 onward, a 5% increase will occur. E-liquids are taxes at different rates, based on their nicotine composition. For nicotine salt liquids, a 37 peso/mL tax will be incurred. For freebase nicotine liquids, a 45 peso/mL tax will be incurred. For both nicotine e-liquid compositions, a 5 peso/mL tax increase will occurr until 2023. From 2024 onward, a 5% increase will occurr.

Executive Order 106, dated 26 February 2020 prohibited the importation of unregistered e-cigarettes (with and without nicotine) and heated tobacco products. The use of e-cigarettes and heated tobacco products in enclosed public spaces (with the exception of designated smoking areas) is prohibited. The sale, distribution, or advertising of e-cigarettes and heated tobacco products within 100 meters of schools or venues designated for minors is prohibited. All advertising outside of the point of sale is prohibited. A health warning label will be requried for all e-cigarettes and heated tobacco products. The use of flavors and/or additives that are proven to be appealing to persons under the age of 21, including THC, is prohibited.